Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Disallowance of advances written off - the parent company has not reimbursed the amount only on account of change of policy of the parent company. - the assessee has failed to substantiate as to why the advances amount was written off, particularly under the fact that the same is recoverable from its parent company.
Disallowance of advances written off - the parent company has not reimbursed the amount only on account of change of policy of the parent company. - the assessee has failed to substantiate as to why the advances amount was written off, particularly under the fact that the same is recoverable from its parent company.
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